Purpose This paper aims to review studies dealing with gender issues in accounting
literature over the period of 1994-2016. Design/methodology/approach This study combines …

I use readability scores to test if referees and/or editors apply higher standards to women's
writing in academic peer review. I find:(i) female-authored papers are 1-6 percent better …

Unlike previous studies in which a single index was used to measure audit quality, this study
establishes a new comprehensive index to measure audit quality via Discretionary Accrual …

This paper examines the association between accruals quality and the gender of the firm's
audit engagement partner. In particular, given the documented gender-based differences in …

The aim of this study is to examine whether gender diversity on audit committees
(hereinafter, ACs) influences financial reporting quality by using panel data of Spanish listed …

Purpose The purpose of this paper is to investigate whether the relationship between capital
structure and firm performance in small-and medium-sized enterprises (SMEs) is moderated …

This article evaluated whether changes in accounting practices brought a reduction in
earnings management (EM) in listed Brazilian non-financial companies through …

Purpose This study aims to examine the association between the effectiveness of risk
committee (RC) and firms' performance in Malaysian context. It also explores whether …

How audit teams are structured and function plays a crucial role in determining the level of
audit service quality. Despite this claim, little empirical research has been conducted on this …

Purpose Key audit matters (KAMs) in International Standard for Auditing, 701 seek to
enhance the value of the auditor's report by increasing the transparency of how the audit …